1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.25Transfer Pricing TCA97 Pt 35A s835A–H Part 35A sets out the transfer pricing rules that apply the arm’s length principle to trading transactions between associated persons. “Arm’s length” is...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021